| 21/5/2012 |
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| Board of Special Commissioners - Cases |
| Case No. 29a/87 |
Decided: 16 January, 1990 |
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Appeal to the Board of Special Commissioners to be made in duplicate - rule 11, Appeals (Board of Special Commissioners) Rules, 1981
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The Commissioner claimed nullity of the appeal as appellant had not filed his appeal form in duplicate as prescribed by rule 11 of the Appeals (Board of Special Commissioners) Rules, 1981.
Appellant contended that his default was one of procedure and could be made good by a simple Board ruling, otherwise the Board would be going against the audi alteram partem principle. Besides the appeal had been accepted as valid by the Board Secretary.
The Commissioner maintained that the Rules explicitly required that the appeal be entered in duplicate, both originals signed by appellant. Failure to enter an appeal in duplicate would deny the Commissioner his right to a fair hearing because if one of the forms does not reach him he would not be in a position to reply to such appeal. Finally, it is the competence of the Board Secretary to decide whether or not an appeal has been validly lodged.
The Board held that although according to rule 11(3) the Board could make those changes to an appeal that would help to make it clearer, such "changes" did not include the entering by appellant of a second original appeal form.
Quoting from Court of Appeal case no. 21, the Board held that although it rejected over-rigorous formalism in judicial procedures, it could not condone any failure to observe legally prescribed procedures, as this would bring about legal chaos. The Board declared the appeal to be invalid.
An appeal was entered before the Court from this decision.
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